It is an ad-valorem (value based) property tax that is the liability of the person or entity assessed for the tax. Because the tax is not secured by real property (such as land) the tax is called "unsecured."

All property that is not real property is considered personal property and therefore is issued an Unsecured tax bill. There are several types including business fixtures, business personal property, boats, and aircraft. Supplemental escape and pro-rated escape taxes on real property that has changed ownership prior to issuance of the tax bill.

The tax bill will be issued to the owner as of the lien date January 1. Disposal, removal, or sale of the assets after the lien date will not affect the tax bill. No prorations are made by the tax collector on unsecured property taxes. Any pro-ration is strictly a private matter between buyer and seller. The owner of record as of January 1 is responsible for payment and will be lien if bill is not paid.

You should also contact the Assessor’s Office to make sure the ownership of record has been updated. Failure to do so could result in future billings and liens.

If the assessee name is incorrect, contact the Assessor. If the property being assessed is incorrect, contact the Assessor.If the value of the property is incorrect, contact the Assessor For delinquency date or payment information, contact the Tax Collector.

A penalty of 10% will be charged on the date of the delinquency. Additional penalties at the rate of 1.5 % per month will be charged starting the 1st day of the second month after the delinquency date until the tax is paid in full. Upon delinquency the following collection methods may be used to collect the tax:-Liens-Summary Judgments-Legal Actions-Seizure and sale of personal property

After full payment of defaulted taxes against which a certificate of lien has been recorded, an Unrecorded Release of Lien notice will be mailed to the owner. It is the owner’s responsibility to have the Release of Lien recorded at each Recorder’s Office at which the lien was filed and pay all related fees. Instructions will be included with the Release of Lien.